Pictured is an example of a Form 12857, used to correct refund posting information, such as when refunds are posted to the wrong account.In the upper left corner of the form is the title of the Form 12857, entitled, Refund Transfer Posting Voucher, in the box also marked Special Handling.The DLN (Document Locator Number) is located to the right of the box labelled, Refund Transfer Posting Voucher and is located in the box containing the notation, For Accounting Use OnlyThe lines located beneath the above-referenced boxes and lines are marked To: Accounting Branch and From and Return to: (Originating Section or Branch), respectively01TIN, Taxpayer Identification NumberBeneath those lines is the line marked solely as Account Information, which has (on the next line) five boxes containing the following information:from the left margin is Box 1, TIN (EIN/SSN); Field 01TIN is displayed in this boxBox 2 is located to the right of Box 1, and Field 01TXP (Tax Period) is displayed in this boxBox 3 is located to the right of Box 2, and Field 01MFT (Master File Tax) is displayed in this boxBox 4 is located to the right of Box 3, and Field 01RSN (Refund Schedule Number) is displayed in this boxBox 5 is located to the right of Box 4, and Field 01TDT (Transaction Date) is displayed in this box, in MMDDYY formatDirectly beneath the above-referenced five lines is a cluster of eight lines which are marked as followsBox 6 is largest of the eight, is flushed with the left margin of the form and is marked as Name and address of taxpayer as shown on MasterfileTo the right of Box 6 is Box 7 Form NoTo the right of Box 7 is Box 8 DLN of ReturnImmediately beneath Box 7 and Box 8 (directly to the right of Box 6 are Box 9 (Transaction Codes), Box a (Primary) and Box b (Amount of Check)Directly beneath the Box a and Box b (and immediately to the left of Box 6 are Box c (Secondary) and Box d (Interest) Located directly beneath those eight lines are a line containing Box 10 (Employee’s Name), Box 11a (Initiating BOD), and Box 11b (Amount of overpayment)Box 9 has Field 01TC (Primary Transaction Code) and Field 01STC (Secondary Transaction Code) with arrows pointing to the 840 in Box 9 and the 770 in Box cField 01TA> (Computer-Generated Transaction Amount) and Field 01SA> (Computer-Generated Secondary Transaction Amount) are displayed in Box b and Box d, respectivelyIn Box 11a (Initiating BOD) are smaller check boxes containing the following (Business Operating Division) options: (1) LB&I; (4) TE/GE; (7) W&I--SP; )To the right of Box 11a is Box 11b Amount of OverpaymentDirectly beneath the line containing Box 10, Box 11a and Box 11b are Box 12 (Initiator’s SEID) and Box 13 (Telephone Number)Line 12 (Initiator’s SEID) has a Field 01IDO entryDirectly beneath the line containing Box 12, and Box 13 is Line 14 (Reason:) with a notation, To post refund to correct amount, document prepared to reverse TC 846 on account number, followed by an (a) with a line for the entry, and a (b) for the DLNDirectly beneath Line 15 (Authority:) is a Line containing Line 16 (SEID of Approving Officer), Line 17 (Title), and Line 18 (Date (MMDDYY)) In Line 16 is a Field 01IDA (SEID of Approving Officer) entryDirectly beneath the line containing Lines 16, 17, and 18 is the part of the Form 12857 marked as Part A - Debit CopyPart A of the Form 12857 has the following printed information, left to right Form 12857 (Rev. 1-2012), Catalog Number 30783W, and Department of the Treasury - Internal Revenue Service; publish. no.irs.govDirectly beneath the line containing the above-referenced printed information is the Part B -Credit Copy, sub-titled Refund Transfer Posting VoucherPart B - Credit Copy of the Form 12857 holds another group of items marked as DLN (For Accounting Use Only) and Lines 1 through 14The DLN (Document Locator Number) is located to the right of the box labelled, Refund Transfer Posting Voucher and is located in the box containing the notation, For Accounting Use OnlyLine 1 (Part B - Credit Copy) is Name and Address; has Field 01NC entryA cluster of boxes, numbered as 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11, respectively, are located to the right of Box 1 (which is also larger than the others)Box 1 (Part B - Credit Copy)(Name and Address), is flushed with the left margin of the form and has a Field 01NC entryBox 2 (Part B - Credit Copy) has a Field 01TIN Taxpayer Identification Number entry and is to the right of the Name and Address block.Box 3 (Part B - Credit Copy)(Master File Tax Account Code) has a Field 01MFT entryBox 4 (Part B - Credit Copy)(Route to: ) has check boxes marked MF and NMF, respectivelyDirectly beneath the line containing Boxes 2, 3, and 4 (and to the right of Boxes 5, 6, 7, 8, and 9, respectivelyBox 5 (Part B - Credit Copy)(Tax Period) is on the second line to the right of Box 1 (Name and Address) and has a Field 01TXP entryBox 6 (Part B - Credit Copy)(Transaction Date) is to the right of Box 5 and has a Field 01TDT entryBox 7 (Part B - Credit Copy)(Transaction Code) is to the right of Box 6 and has a Field 01TDT entry of 840; an arrow, designating the 840 as the Field 01TC (Primary Transaction Code) entry, points to Box 7.Box 8 (Part B - Credit Copy)(Credit Amt.) is to the right of Box 7 and has a Field 01TA> (Computer-Generated Primary Transaction Amount) entryBox 9 (Part B - Credit Copy)(SPLREF. (Split Refund Code)) is to the right of Box 8 and has a Field 01SRI entryBox 10 (Part B - Credit Copy)((Employee Name)) is to the right of Box 1 and directly beneath Box 5 (Tax Period) and Box 6 (Transaction Date) and has NO entryBox 11 (Part B - Credit Copy)((SEID)) is to the right of Box 10 and directly beneath Box 7 (Trans. Code), Box 8 (Credit Amt.) and Box 9 (SPLREF) and has a 01IDO entryBox 12 (Part B - Credit Copy)((Explanation)) is located directly beneath Box 1 (Name and Address) and Box 10 (Employee Name) and has the following text: Credit module with TC 841 refund posted incorrectly. Document prepared to post TC 840 to account number (a) followed by a blank line for tax examiner’s entryBox 13 (Part B - Credit Copy)((Telephone Number)) is located to the right of Line 12 and directly beneath Box 11 (SEID), but has no entryBox 14 (Part B - Credit Copy)((Date Prepared)) is located (also) to the right of Line 12 and directly beneath Box 13 (Telephone Number), but has no entryDirectly beneath the line containing Lines 12 and 14 is the part of the Form 12857 marked as Part B - Credit CopyPart B of the Form 12857 has the following printed information, left to right Form 12857 (Rev. 1-2012), Catalog Number 30783W, and Department of the Treasury - Internal Revenue Service; publish. no.irs.govThat is the end of the Form 12857 (also known as Exhibit 3.12.10-28 (Form 12857, Refund Transfer Posting Voucher).